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ICSI has introduced this paper company accounts and auditing practices at the CS Executive level (Old Syllabus) where you deal with the how to prepare accounts for corporate entities and the process to be followed by auditors when examining books of accounts.
Every CS needs to have technical knowledge about Accounts. You need to know about investment decisions, dividend decisions, valuation, securities, risk analysis & management, etc. so that you build logical reasoning and strategic thinking skills so that you can apply this in the practical environment.